The Crime Of Misappropriating Public Funds

The crime of misappropriating public funds initially appeared in Supplementary Stipulations of the Standing Committee of the National People's Congress on Punishing the Crime of Embezzlement and the Crime of Bribery. January 21, 1988. Although Supreme People' s Court of the PRC, Supreme People' s Procurator ate of the PRC, and Standing Committee of the National People's Congress have made a variety of judicial or legislative interpretations of the legal application of the crime of misappropriating public funds, many a controversy about issues such as determination and punishment of it remains in both the academic circle and the bar. This article, not only theoretically and realistically analyzes the determination of the subject, the object or the objective elements of the crime of misappropriating public funds, but also put forward some opinions on the crime of misappropriating public funds. In the first part, the history of embezzlement is explored.In the second part, the object of embezzlement and criminal targets are expounded. Given that a heated argument lie in the object embezzlement infringes upon in the present theoreticaland law. I offer my view on these arguments.In the third part, the objective aspects of embezzlementare detailed analyzed. Whoever has public funds to oneself, fails to return beyond the limit of three months, takes up illegal management, fails to return the large sum of public fund sembezzled, and carries public funds to abscond are sentenced to corruption. In the fourth part, the subjects of embezzlement are elaborated, with officers, quasi-officers and those who perform official duties in accordance with law definedand accomplices of embezzlement analyzed in theory.